...CHAPTER 3 COMPUTING THE TAX SOLUTIONS TO PROBLEM MATERIALS | | | | |Status: |Q/P | |Question/ |Learning | | |Present | in Prior | |Problem |Objective |Topic | |Edition | Edition | | | | | | | | | | | | 1 |LO 1 |Tax formula | |Unchanged |1 | | 2 |LO 1, 5, 8, 9 |Transactions with various income tax effects | |Modified |2 | | 3 |LO 1 |Gross income: inclusions | |Modified |3 | | 4 |LO 1 |Gross income: exclusions | |Modified |4 | | 5 |LO 1 |U. S. income tax: applicable to U.S. citizens and residents | |New | | | 6 |LO 1 |“Deductions for”: meaning and various designations | |Unchanged |6 ...
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...Strictly Confidential 2014 Strictly Confidential Gorillas The Mist Eco-Hotel “Gorillas InInThe Mist” Ecotourism Hotel Investment Venture Summary “Gorillas In The Mist” Safari Lodges Kaberu, Kitumba Sub County, Kabale District. Uganda Address: C/O, P.O BOX 710, Voice of Kigezi, Kabale Tel: +256751918103 Phone: +256775705779 E-mail: fdnuganda@gmail.com By: Owen Phillip M FDN Ventures Hub 5/1/2014 1. Introduction to Project “Gorillas in the Mist” Ecotourism Hotel In this fast paced world, more and more travellers are seeking nature-based experiences such as an adventure into the high misty mountains as part of their holidays and “Gorillas in the Mist” will offer exactly that. “Gorillas in The Mist” Ecotourism Hotel will be a seven million dollars ($7m) budgeted high-end hotel, planned on 11(eleven) acres of land, located at the prime view point of Africa‟s second deepest lake “Bunyonyi” and Mt. Muhavura, surrounded by the famous natural misty forest cover that includes Bwindi Impenetrable forest and Mugahinga national park that accommodated more than half of worlds mountain gorilla population. Not just with unrivaled world standards 100 room occupancy capacity accommodation, sustainable Eco lodges, Sports and Recreation, MICE, Business Hub, Cultural and Artesian, beauty Spas, F&B, Social Hubs, primate museum, among many more competitive facilities, but “Gorillas In The Mist” will offer excellent hospitality experience, quality ecotourism packages and Ecotourism research services...
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...Launched September 15, 1997[2] Revenue From AdWords Alexa rank Steady 1 (April 2015)[3] Current status Active Google Search, commonly referred to as Google Web Search or just Google, is a web search engine owned by Google Inc. It is the most-used search engine on the World Wide Web,[4] handling more than three billion searches each day.[5][6] As of February 2015 it is the most used search engine in the US with 64.5% market share.[7] The order of search on Google's search-results pages is based, in part, on a priority rank called a "PageRank". Google Search provides many different options for customized search, using Boolean operators such as: exclusion ("-xx"), alternatives ("xx OR yy OR zz"), and wildcards ("Winston * Churchill" returns "Winston Churchill", "Winston Spencer Churchill", etc.)[8] The same and other options can be specified in a different way on an Advanced Search page. The main purpose of Google Search is to hunt for text in publicly accessible documents offered by web servers, as opposed to other data, such as images or data contained in databases. It was originally developed by Larry Page and Sergey Brin in 1997.[9] Google Search provides several features beyond searching for words.[10] These include synonyms, weather forecasts, time zones, stock quotes, maps, earthquake data, movie showtimes, airports, home listings, and sports scores. There are special features for numbers, dates, and some specific forms, including ranges,[11] prices, temperatures, money...
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...ANNUAL REPORT / 2014 to ascend / to rise in rank OUR VISION Building on the synergies of our rich retail experience, strong foothold in the People’s Republic of China (“the PRC”), and our strategic partnerships, Metro aims to be a leading property development and investment group in the region. Contents Key Facts 02 Corporate Data 33 Metro Holdings at a Glance 04 Partnerships 34 Chairman’s Message 06 Financial Highlights 36 Board of Directors 13 Financial Summary 38 Key Management 16 Corporate Structure 17 Corporate Social Responsibility and Sustainability Report 40 Portfolio Review 18 Corporate Governance 42 We embarked on a new chapter of our strategy by broadening our property portfolio to build sustainable streams of profitability which now includes residential and mixed-use developments, beyond our core commercial development interests. In continuing to strengthen and enhance our diversified portfolio, we remain focused on pursuing a prudent and balanced expansion approach to capitalise on our core competitive advantages for long-term growth. Key Facts NET PROFIT OF S$106.9 MILLION FOR FY2014 The Group achieved a 64.6% increase in net profit to S$106.9 million in FY2014 on the back of higher revenue from the property division, fair value adjustments and one-off items such as gains arising from the disposal of a warehouse in Singapore and negative goodwill...
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...Chapter 14 Partnerships: Formation and operation Chapter Outline I. Business organizations that are formed legally as partnerships, although they are not always as visible as corporations, still proliferate throughout this country especially in the legal, medical, and accounting professions. A. Advantages of the partnership format include ease of creation and the absence of the double taxation effect inherent to the income earned by a corporation and distributed to its owners. B. Partnerships, however, rarely grow to a significant size (when compared with large corporate organizations) primarily because of the unlimited liability being assumed by each general partner. C. Alternative legal formats have been created over the years to combine the benefits of corporations and partnerships such as S corporations, limited liability partnerships, and limited liability companies. II. Partnership accounting and the capital accounts A. The distinctive aspects of partnership accounting center on the capital accounts maintained for each individual partner. B. The basis of accounting for these capital balances is the Articles of Partnership agreement which establishes provisions for initial investments, withdrawals, admission of a new partner, retirement of a partner, etc. C. The actual contribution made by the partners to the business should be recorded at fair market value. A problem arises, however, when a...
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...IMPORTANT VOTER INFORMATION VOTER REGISTRATION • WHEN TO RE-REGISTER: If you have moved since you last registered to vote, wish to change your party registration, or have changed your name, you need to re-register as soon as possible. You must register by October 22, 2012 to be able to vote in the November 6, 2012 Presidential General Election. WHERE TO OBTAIN A VOTER REGISTRATION FORM: Anyone who is eligible to register to vote in California can use the new California Online Voter Registration system. You can find the online process at the Registrar of Voters website at www.sdvote.com. Click on Register to Vote and follow the instructions. Voter registration cards are also available and can be found at Post Offices, Department of Motor Vehicles offices, Library buildings, various City Clerk offices, and the Registrar of Voters office. NOTE: You can check the status of your registration by visiting www.sdvote.com. Follow the prompts to verify your voter registration. VOTE BY MAIL BALLOT • • PERMANENT VOTE BY MAIL VOTER: If you are currently a vote by mail voter, you will automatically receive your mail ballot. To confirm your voting status and see your polling location, review the colored mailing label on the back cover of this pamphlet. If the label indicates you are a permanent mail ballot voter, please do not reapply --- we begin mailing the vote by mail ballots on October 9, 2012. If you do not receive th your ballot by October 18 , please call the Registrar...
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...CHAPTER 3 TAX DETERMINATION; PERSONAL AND DEPENDENCY EXEMPTIONS; AN OVERVIEW OF PROPERTY TRANSACTIONS SOLUTIONS TO PROBLEM MATERIALS | | | | |Status: | | Q/P | |Question/ | | | |Present | | in Prior | |Problem | |Topic | |Edition | |Edition | | | | | | | | |1 | |Tax formula | |New | | |2 | |Transactions with no income tax effect | |New | | |3 | |Gross income: exclusions | |Unchanged |3 | |4 | |Gross income: inclusions | |Unchanged |4 | |5 | |Income tax: international considerations | |Unchanged |5 | |6 | |Effect of AGI on some deductions from ...
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...Strategic Alliance: Building Tomorrow, Today Pursuing and Maximizing Our Potential Developing Our Road Map Focus Groups Summary Report* As of March 2008 * So far The Guilford Strategic Alliance: Building Tomorrow, Today - Community Survey Results Table of Contents Introduction Focus Group Summaries Immigrants Judicial System Greensboro News and Record Editorial Staff Secondary Education Greensboro Foundations Towns – Jamestown, Pleasant Garden, Sedalia, Stokesdale, Summerfield, Whitsett Higher Education Environment Cooperative Extension County Advisory Group Former Guilford County Commissioners Non-Profit Organizations Hospitality, Conventions, Arts & Sports Focus Group Detailed Notes from Focus Group Meetings Introduction Why Focus Groups? Phase One of the Strategic Alliance Project was Assessment. The goal during this phase was to engage the public in the project, to receive comments from stakeholders and residents, and to establish a benchmark for future public assessments of County performance. Three methods were used to meet the Assessment goal: a community survey, facilitated public forums and focus groups. This report summarizes the focus group discussions. How did input differ from the community forums and survey? The focus groups are made up of community stakeholders that have specific interactions with County government. In some cases there is a very strong existing relationship. In others, there is a desire for greater interaction. For example, while...
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...Economics, 2013). In addition, the population is expected to increase from its current 239.9 million to 278.5 million by 2030 (The World Bank Group, 2011). This will lead to a surge in the demand for energy and electricity in the future. In light of today’s depleting fossil sources, there is a need to search for energy alternatives, for energy security. The government has actually implemented policies involving other forms of energy, such as solar, wind and biodiesel. As of 2012, renewable energy accounted for 11.5% of total energy production (Global Energy Statistical Yearbook, 2013). Algae, a 3rd generation biofuel, have not been brought forward by the government due to the lack of research and development capabilities in the country (Winston, 2013). Despite this, there is good reason to believe that algae are ideal for energy production in the future. It yields 7 to 31 times more oil than palm tree (Shay, 1993) and can be cultivated anywhere (Demirbas, 2010). Recently, developing countries like Brazil have taken steps towards algae-biofuel production. Within three years, there are already projects involving the construction of an algae-fuel factory, to be...
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...CHAPTER 3 COMPUTING THE TAX SOLUTIONS TO PROBLEM MATERIALS Question/ Problem 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Learning Objective LO 1 LO 1, 5, 8, 9 LO 1 LO 1 LO 1 LO 1 Topic Status: Present Edition Modified Modified Modified Modified New New Unchanged Modified Unchanged Updated New New Unchanged Modified Unchanged Modified Unchanged Q/P in Prior Edition 1 2 3 4 Tax formula Transactions with various income tax effects Gross income: inclusions Gross income: exclusions U. S. income tax: applicable to expatriates “Deductions for”: meaning and various designations LO 1, 8, 9 Effect of AGI on some deductions from LO 2 Choice between standard deduction and itemizing; variables involved LO 2 Standard deduction: characteristics of LO 2, 3, 5 Dependents and the determination of their standard deduction and personal exemptions LO 2 Dependents: determination of their standard deduction LO 4 Dependency exemption: qualifying child and earned income LO 4 Dependency exemption: children as qualifying child and as qualifying relative LO 4 Qualifying child: tie-breaker rules LO 4 Dependency exemption: ex-spouse and relationship test LO 4 Multiple support agreement: choice of eligible taxpayers LO 4 Dependency exemption: children of divorced parents 6 7 8 9 10 11 12 13 14 Instructor: For difficulty, timing, and assessment information about each item, see p. 3-4. 3-1 © 2012 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted...
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...contemptible, are at least insane. And while other comedians show us persons tormented by bad luck and enemies and so on, Bob and Ray’s characters threaten to wreck themselves and their surroundings with their own stupidity. There is a refreshing and beautiful innocence in Bob’s and Ray’s humor. Man is not evil, they seem to say. He is simply too hilariously stupid to survive. And this I believe. Jerome Klinkowitz, in the introduction to his essay collection entitled Vonnegut in America, has used this quote—as he certainly should—to support his claim that Vonnegut’s humor has its roots in the comedic response to the Great Depression. But of course there is much more to it than that. The reader is left with a nagging question: Were humanity’s case really as Vonnegut describes it, and were this truly his belief, wouldn’t it seem that the only appropriate response would be for Vonnegut to sit and laugh quietly at the antics of the doomed race? But of course Vonnegut has done anything but sit and laugh quietly. His dozen novels fairly shout his anger at the “hilarious stupidity” which unfits our species for survival. In the first chapter of what is certainly his greatest novel, Slaughterhouse-Five, Vonnegut tells us a secret...
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...Evangelism in the Early Church [Wisconsin Lutheran Seminary, November 14, 1985] by Joel L. Pless The primary mission of the Christian Church is to preach the gospel to all nations, it is to win souls for Christ. The fact that there are approximately one billion at least nominal Christians in the world indicates that Christ’s Great Commission has been at least partially carried out. This monograph will research how and by whom was the Great Commission enacted in the “early days” of the Christian church, during its first four centuries (100-500 A.D.) This research paper will not contribute creatively to the study of theology or methods of evangelism, but it will rather compile from a representative bibliography facts concerning evangelism in the early Church. Granted, research on this topic has been undertaken before by individuals with far greater academic credentials than the writer of these lines. But this monograph will attempt to condense the vast amount of material written on this topic into a monograph on evangelism in the early Church which is long enough to adequately cover the subject but still short enough to be interesting. This essay will approach the topic by asking the basic questions, why?, what?, who?, to whom?, and how?( William C. Weinrich, “Evangelism in the Early Church,” in Concordia Theological Quarterly, vol. XLV, (January-April 1981), pp. 61-74.) When possible, primary sources from the early Church fathers will be quoted in translation. The ultimate...
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...Theme of Revenge in Homer's Odyssey Homer’s The Odyssey is not just a tale of a man’s struggle on his journey home from the Trojan War, but of his struggle from the consequences of revenge. The Odyssey weaves in different characters’ tales of revenge from the gods and what impact revenge actually had on those characters. Revenge is an important underlying theme in The Odyssey because, in essence, it explains why Odysseus’ journey was so prolonged and treacherous. A few examples of revenge in the poem include Orestes’ revenge on Aegisthus, Zeus’ revenge on Odysseus and his men, and Poseidon’s revenge on Odysseus. These different examples of revenge in The Odyssey show the importance of the gods’ revenge in the epic journey of Odysseus. Orestes’ revenge is the first important example of the gods’ revenge in the poem. In Book 1, Hermes told Aegisthus, “’Don’t murder the man,’ he said, ‘don’t court his wife. Beware, revenge will come from Orestes…” (Homer 260). King Nestor delivers the story of Orestes’ revenge to Odysseus’ son Telemachus, while Telemachus is visiting Nestor to discover answers about his fathers’... The Character Medea's Revenge in Euripides' Medea Medea is a tragedy of a woman who feels that her husband has betrayed her with another woman and the jealousy that consumes her. She is the protagonist who arouses sympathy and admiration because of how her desperate situation is. I thought I was going to feel sorry for Medea, but that quickly changed as soon...
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...Entertaining Speech An entertaining speech is one whose sole purpose is to have the audience enjoy the presentation. The purpose of an entertaining speech is not to educate, inform or inspire … it is to make the audience smile, relax, enjoy and maybe even laugh their heads off. How do you make a speech entertaining? There are many ways to entertain an audience. You can: * tell jokes * tell funny stories * dramatize an anecdote * tell a scary story When it comes right down to it … there are probably as many ways to entertain as there are entertainers … and audiences. That said, there are some guidelines to creating an entertaining speech. * Chose an appropriate topic: You don’t want the topic to be too dense, complicated or heavy. Remember, you’re not trying to give your audience a greater understanding of anything. You’re there to help them have a good time. * Enjoy yourself: Believe it or not, it is hard for an audience to enjoy your presentation if it looks like you are not enjoying presenting it! * Keep it simple: Your presentation should be easy to follow. Don’t make it hard for your audience to keep up with you mentally … or in any other way. * Make it visceral: Use vivid word pictures. This is not the type of presentation where you can be lazy in your descriptions. Make your words pop with strong images that pop in their minds. * Say it like a roller coaster, baby! Add unexpected twists and turns to your presentation...
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...or the Mischief rule can be used. The Literal rule considers the law as what it says where the natural meaning of the words are used for interpretation; this can be depicted in the case Regina v Barrymore where the defendant was charged with the offence of wounding with the intent to murder, however the learned magistrate of St John’s Magistrate’s court committed the defendant to stand trial on a charge of wounding with intent to do grievous bodily harm. The court however had no power to commit the defendant for any offence other than the offence with which he had been charged. • Golden Rule The Golden rule is an extension of the literal rule, giving either narrow or wide meaning to the law; the Narrow meaning can be exemplified in the case of Marilyn Spenser v the Attorney General (AG), where the appellants, members of the Executive of the Committee of the Hallelujah Square Tabernacle church submitted to the Attorney General (AG) articles of incorporation of the church as a religious non- profit organization. However, the AG rejected the request stating that a nonprofit company must be a commercial enterprise which is to be carried out without financial gain to its members. Wide Meaning on the other hand is used to give law a wider meaning, such as in the case of William Chaitam and Winston Peters v the AG of T&T and Franklin Khan and Farad Khan. The respondents Farad Khan and Franklin Khan having been defeated by Chaitam and Peters in the constituencies of Point- a-...
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